Barbara Strozzilaan 336
1083 HN Amsterdam
The Netherlands
gssbsecretariat@globalreporting.org

1

GSSB summary of the virtual meeting2

held on 10 June 2021
Approved by the GSSB on 17 June 2021

© GRI 2021

3

Contents
Participants.............................................................................................................................................. 3
List of abbreviations ................................................................................................................................ 3
Decisions and action items ..................................................................................................................... 4
Session 1: Welcome ............................................................................................................................... 4
Session 2: Approval of Universal Standards 2021 ................................................................................. 5
Session 3: Mock-up adjusted Topic Standards....................................................................................... 9
Session 4: Any other business and close of meeting ............................................................................. 9Page 2 of 9

4Participants

5Present:

678

Name

Constituency

Judy Kuszewski

Chair

Robyn Leeson

Vice-ChairPeter Colley

Labor

Giulia Genuardi

Business enterprise

Evan Harvey

Investment institution

Vincent Kong

Business enterprise

Joseph Martin

Business enterpriseJennifer Princing

Business enterprise

Corli le RouxMediating institution

Kim Schumacher

Civil society organization

Gustavo SinnerMediating institution

Kenton Swift

Civil society organization

Michel Washer

Business enterprise

Apologies:
Name

Constituency

Loredana Carta

Labor

Rama Krishnan VenkateswaranInvestment institution

In attendance from GRI:
NamePosition

Bastian Buck

Chief of Standards

Elodie ChêneManagerSharon Hagen

Senior Coordinator

List of abbreviations
GRIGSSBSD

Global Reporting Initiative
Global Sustainability Standards Board
Standards Division

Page 3 of 9

9Decisions and action items

10Decisions

11GSSB Decision 2021.10 The GSSB resolved to approve Item 01 – Draft summary of the GSSB

12

meeting held on 25 March 2021.

13GSSB Decision 2021.11 The GSSB resolved to approve Item 02 – Draft summary of the GSSB

14

meeting held on 29 April 2021.

15

GSSB Decision 2021.12 GSSB resolves to approve Item 03 – GRI Universal Standards Project –16

GRI Universal Standards 2021, with an effective date of 01 January 2023.

17

GSSB Decision 2021.13 GSSB resolves to approve that re-exposure of the GRI Universal Standards

182021 is not needed.

19

GSSB Decision 2021.14 GSSB resolves to approve to withdraw by 31 December 2022 the GRI

20

Universal Standards 2016, GRI 307: Environmental Compliance 2016, GRI 412: Human Rights

21

Assessment 2016, and GRI 419: Socioeconomic Compliance 2016.

22Action items
GSSB
Session 2•GSSB to send any feedback on Item 04 - GRI Universal
Standards Project - Draft GSSB basis for conclusions to the SDby email.

Standards Division
Session 2•

SD to finalize the basis for conclusions for GRI Universal
Standards 2021 and prepare for launch of the final Standards.

Session 3•

SD to investigate how to present the effective date of theStandards in order to avoid confusion between the existingversion and the updated version of the Topic Standards.

23

Session 1: Welcome

24

The Global Sustainability Standards Board (GSSB) Chair Judy Kuszewski (henceforth the Chair)

25welcomed the GSSB and presented an overview of the meeting agenda.

26The GSSB was presented with Item 01 – Draft summary of the GSSB meeting held on 25 March 2021

27and Item 02 – Draft summary of the GSSB meeting held on 29 April 2021 for approval.

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28

No objections or remarks were raised.

29

GSSB Decision 2021.10 The GSSB resolved to approve Item 01 – Draft summary of the GSSB

30

meeting held on 25 March 2021.

31

GSSB Decision 2021.11 The GSSB resolved to approve Item 02 – Draft summary of the GSSB

32

meeting held on 29 April 2021.

33

Session 2: Approval of Universal

34Standards 2021

35

The GSSB was presented with Item 03 – GRI Universal Standards Project – GRI Universal Standards

36

2021, and Item 04 - GRI Universal Standards Project - Draft GSSB basis for conclusions for37

discussion.

38

The SD presented an overview of the development process of the Standards. The SD also presented

39

an overview of the issues raised by GSSB members and a member of the Technical Committee on40

Human Rights Disclosure. The SD presented proposed changes in response to the feedback received41which were discussed, in part amended based on GSSB feedback, and agreed as follows:

42

•

43

Proposed change 1: consolidate the guidance to requirement 2-5-b-ii in GRI 2 General
Disclosures 2021, as follows:44‘information on the experience and qualifications of the assurance provider, e.g., profile and level45

of subject matter expertise of the individuals involved.’

46

•

47

Proposed change 2: change the guidance to Disclosure 2-8 in GRI 2 General Disclosures
2021, as follows:48‘If all the workers performing work for the organization are employees and the organization does49

not have any workers who are not employees, a brief statement of this fact is sufficient to comply

50with the requirements under this disclosure.’

51

•52

Proposed change 3: consolidate the examples under the definition of ‘worker’ in the Glossaryof the Universal Standards 2021, as follows:

53‘Examples: employees, agency workers, apprentices, contractors, home workers, interns, self-54

employed persons, sub-contractors, volunteers, and persons working for organizations other than55

the reporting organization, such as for suppliers.

56

•57

Proposed change 4: change the guidance to Disclosure 2-25 in GRI 2 General Disclosures
2021, as follows:

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‘The organization is not responsible for the remediation of negative impacts that are directly linked

59

to its operations, products, or services by its business relationships, where the organization has

60

not contributed to the impacts. It can however play a role in the remediation.’

61

•62

Proposed change 5: change the guidance in Step 3 of section 1 in GRI 3 Material Topics
2021, as follows:63‘When prioritizing other types of impacts, such as potential negative environmental impacts, the64

organization may also choose to prioritize highly severe negative impacts even though they may

65

be less likely to occur.’66

Adherence to due process

67

The Chief of Standards confirmed that all steps laid out in the Due Process Protocol were followed in68

the development of the Standards and advised the GSSB that there were no significant changes

69

between the exposure draft and the final approved Standard that would require re-exposure.

70

Vote on final Standard

71

The Chair called for a vote on the approval of the final GRI Universal Standards 2021, with the72

effective date of 1 January 2023, subject to the proposed changes agreed with the GSSB.

73

Table 1. GSSB summary of votes on approval of GRI Universal Standards 2021
GSSB member

Vote

Corli le Roux

In favor

Evan Harvey

In favor

Giulia Genuardi

In favor

Gustavo Sinner

In favor

Jennifer Princing

In favor

Joseph Martin

In favor

Judy Kuszewski

In favor

Kent Swift

In favor

Kim Schumacher

In favor

Loredana Carta–*

Michel Washer

In favorPeter Colley

In favor

Rama Krishnan
Venkateswaran–*Page 6 of 9

Robyn Leeson

In favor

Vincent Kong

In favor* GSSB member absent for vote.
74

GSSB Decision 2021.12 GSSB resolves to approve Item 03 – GRI Universal Standards Project –75

GRI Universal Standards 2021, with an effective date of 01 January 2023.

76

Vote on need for re-exposure

77

The Chair called for vote on the final Standards to be issued without re-exposure.

78

Table 2. GSSB summary of votes on GRI Universal Standards 2021 to be issued without re-exposure
GSSB member

VoteCorli le Roux

In favor

Evan Harvey

In favor

Giulia Genuardi

In favor

Gustavo Sinner

In favor

Jennifer Princing

In favor

Joseph Martin

In favor

Judy Kuszewski

In favor

Kent Swift

In favor

Kim Schumacher

In favor

Loredana Carta–*Michel Washer

In favorPeter Colley

In favor

Rama Krishnan
Venkateswaran–*Robyn Leeson

In favor

Vincent Kong

In favor* GSSB member absent for vote.
79

GSSB Decision 2021.13 GSSB resolves to approve that re-exposure of the GRI Universal Standards

802021 is not needed.

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Vote on withdrawal of GRI Universal Standards 2016, GRI 307: Environmental82Compliance 2016, GRI 412: Human Rights Assessment 2016, and GRI 419:

83

Socioeconomic Compliance 201684

The Chair called for a vote on the withdrawal of GRI Universal Standards 2016, GRI 307:85

Environmental Compliance 2016, GRI 412: Human Rights Assessment 2016, and GRI 419:

86

Socioeconomic Compliance 2016 as of 31 December 2022.

87

Table 3. GSSB summary of votes on withdrawal of GRI Universal Standards 2016, GRI 307:

88

Environmental Compliance 2016, GRI 412: Human Rights Assessment 2016, and GRI 419:89

Socioeconomic Compliance 2016.
GSSB member

Vote

Corli le Roux

In favor

Evan HarveyIn favor

Giulia Genuardi

In favor

Gustavo Sinner

In favor

Jennifer Princing

In favor

Joseph Martin

In favor

Judy Kuszewski

In favor

Kent Swift

In favor

Kim Schumacher

In favor

Loredana Carta–*Michel Washer

In favorPeter Colley

In favor

Rama Krishnan
Venkateswaran–*

Robyn Leeson

In favor

Vincent Kong

In favor* GSSB member absent for vote.
90

GSSB Decision 2021.14 GSSB resolves to approve to withdraw by 31 December 2022 the GRI

91

Universal Standards 2016, GRI 307: Environmental Compliance 2016, GRI 412: Human Rights

92

Assessment 2016, and GRI 419: Socioeconomic Compliance 2016.

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Next steps and launch
93

The SD outlined the steps for the close of the process and the launch of the Standards, tentatively

94

scheduled for the first week of October.
Actions:95

•

96
97

GSSB to send any feedback on Item 04 - GRI Universal Standards Project - Draft GSSB
basis for conclusions to the SD by email.

•98

SD to finalize the basis for conclusions for GRI Universal Standards 2021 and prepare forlaunch of the final Standards.

99

Session 3: Mock-up adjusted Topic100

Standards

101

The SD presented the changes that need to be made to all existing Topic Standards to ensure they102

are aligned with the revised the Universal Standards.
Action:103
104•SD to investigate how to present the effective date of the Standards in order to avoid
confusion between the existing version and the updated version of the Topic Standards.

105

Session 4: Any other business and106

close of meeting107

No other business was raised, and the Chair closed the public meeting at 14.10 Central European

108

Summer Time (CEST).

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